Mani Sethuraman

Biography

Mani Sethuraman studies the effects of corporate disclosures on capital markets. His research focuses on the various channels through which corporate managers communicate, the complementary role played by intermediaries in reducing information asymmetry, and the specific mechanisms that underpin investor learning. Sethuraman is also interested in the application of interdisciplinary techniques such as natural language processing, voice analysis, machine learning, and predictive analytics in accounting and information economics research.

Before joining the Cornell SC Johnson College of Business, Sethuraman obtained his PhD in accounting and MBA from the Fuqua School of Business at Duke University. Sethuraman has worked for multinational companies such as Citibank and IBM in various capacities. He currently teaches introductory and intermediate level financial accounting for undergraduate and MBA programs.

Selected Publications

• Mayew, William; Sethuraman, Mani; Venkatachalam, Mohan. "MD&A Disclosure and the Firm's Ability to Continue as a Going Concern"The Accounting Review. 90.4 (2015): 1621-1651
• Sethuraman, Mani. "The Effect of Reputation Shocks to Rating Agencies on Corporate Disclosures"The Accounting Review. 94.1 (2019): 299-326
• Mayew, William; Sethuraman, Mani; Venkatachalam, Mohan. "Individual Analysts’ Stock Recommendations, Earnings Forecasts and the Informativeness of Conference Call Question and Answer Sessions"The Accounting Review. 95.6 (2020): 311-337
• Kim, Eunjee; Sethuraman, Mani; Steffen, Thomas. "The Informational Role of Investor Relations: Evidence from the Debt Market"The Accounting Review. 96.6 (2021): 275-302
• Rennekamp, Kristina; Sethuraman, Mani; Steenhoven, Blake. "Engagement in earnings conference calls"Journal of Accounting and Economics. 74.1 (2022): 101498

Recent Courses

• AEM 3360 - Corporate Financial Reporting I
• NRE 5040 - PhD Seminar in Accounting

Academic Degrees

• PhD Duke University, 2016
• MBA Duke University, 2008
• MS University of Florida, 2002
• MS Birla Institute of Technology and Science, 1998
• BE Birla Institute of Technology and Science, 1998